John R. Hernandez - Page 13

                                       - 13 -                                         

          on white paper of a blank Form 872, signed in ballpoint pen by              
          petitioner and Mrs. Hernandez.  Although the Court is not a                 
          handwriting expert, cf. Bagby v. Commissioner, 102 T.C. 596, 606            
          (1994), the signatures of Mr. and Mrs. Hernandez on the form                
          appear to be similar, indeed virtually identical, to their                  
          signatures on the first extension of the period of limitations              
          and their signatures on the Forms 1040 they filed for each of the           
          years in issue.  Furthermore, petitioner’s insistence that the              
          March 20, 1995, Form 872 was printed on green paper may be easily           
          explained by the fact that he and Mrs. Hernandez signed the first           
          extension, for tax year 1990, which was printed on green paper,             
          and that he incorrectly recollects that extension as the second             
          Form 872 signed by petitioner and Mrs. Hernandez on March 20,               
          1995, which is on white paper.                                              
               Petitioner has produced no evidence to show that the Form              
          872 dated March 20, 1995, was altered in any way or that the                
          signatures on the form were not those of him and Mrs. Hernandez.            
          Petitioner has neither carried his burden of proof by going                 
          forward with evidence that this Form 872 is a forgery, nor has he           
          carried his burden of ultimate persuasion.  Rule 142(a); see also           
          Bybee v. Commissioner, T.C. Memo. 1996-411, affd. without                   
          published opinion 129 F.3d 124 (9th Cir. 1997) (taxpayer failed             
          to show that signatures on Form 872 were forgeries).  We find               
          that the Form 872 dated March 20, 1995, is a valid extension,               





Page:  Previous  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next

Last modified: May 25, 2011